Coverart for item
The Resource Taxation of cross-border services, Radhakishan Rawal

Taxation of cross-border services, Radhakishan Rawal

Label
Taxation of cross-border services
Title
Taxation of cross-border services
Statement of responsibility
Radhakishan Rawal
Creator
Author
Subject
Language
eng
Summary
Building on a detailed analysis of the OECD and the UN tax treaty models as regards taxation of cross-border services <U+0127> � their shortcomings as well as their efficacy <U+0127> � this immensely informative and practical book responds knowledgeably and precisely to such questions as the following: What are the provisions for Service PEs in the UN and OECD models and commentary? What is the distinction between 'fees' and 'fees for technical services'? How do the Articles dealing with 'fees for technical service', 'permanent establishment', and 'independent personal services' interact with each other? The author spares no pains to convey clearly the implications of such crucial terms as 'make available', 'effectively connected', and 'attributable to'. He also shows how revisions in service rules from scores of specific bilateral tax treaties from all over the world presage the emergence of a new global regime, and how India's new role as the world's most significant service economy has led it to become the major source of guidance in the law of cross-border taxation. Tax lawyers and consultants and corporate tax advisers everywhere will benefit hugely from this book as they consult it regularly for fast and reliable information and guidance. Government officials and academics in the field will also find here an incomparable resource for understanding how both authorities and businesses are coping with the intricacies of taxation of cross-border services.--
Member of
Assigning source
Provided by publisher
Cataloging source
DLC
http://library.link/vocab/creatorName
Rawal, Radhakishan
Illustrations
illustrations
Index
no index present
Literary form
non fiction
Nature of contents
bibliography
Series statement
Series on international taxation
Series volume
volume 47
http://library.link/vocab/subjectName
  • Double taxation
  • International business enterprises
  • Double taxation
Label
Taxation of cross-border services, Radhakishan Rawal
Instantiates
Publication
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier.
Content category
text
Content type code
txt
Content type MARC source
rdacontent.
Control code
FIE17626559
Dimensions
25 cm.
Extent
xxviii, 443 pages
Isbn
9789041149473
Media category
unmediated
Media MARC source
rdamedia.
Media type code
n
Other physical details
illustrations
System control number
(OCoLC)894937046
Label
Taxation of cross-border services, Radhakishan Rawal
Publication
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier.
Content category
text
Content type code
txt
Content type MARC source
rdacontent.
Control code
FIE17626559
Dimensions
25 cm.
Extent
xxviii, 443 pages
Isbn
9789041149473
Media category
unmediated
Media MARC source
rdamedia.
Media type code
n
Other physical details
illustrations
System control number
(OCoLC)894937046

Library Locations

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